Yariv Brauner
Hugh Culverhouse Eminent Scholar Chair in Taxation
Professor of Law
Yariv Brauner is the Hugh Culverhouse Eminent Scholar Chair in Taxation and a Professor of Law with the Levin College of Law at the University of Florida. He joined the Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He has been a Visiting Professor or a guest speaker in various universities in the U.S. and abroad. He is an author of multiple articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah, Diane M. Ring and Bret Wells), now in its 5th. ed. He taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, Property Law, International Public Law, International Economic Law, International Dispute Resolution, and the Law of Multinational Corporations.
Education
LL.B., 1996, Hebrew University School of Law
LL.M., in International Taxation, 1998, New York University School of Law
J.S.D., 2003, New York University School of Law
Expertise
Corporate Tax, International Commercial Arbitration, International Economic Law, International Investment Arbitration, International Tax, Mergers & Acquisitions, Public International Law
Courses
- Property Law
- U.S. International Taxation (I & II)
- Taxation of Cross-Border Mergers & Acquisitions
- Tax Treaties
- Advanced Tax Treaties
- Tax Policy Colloquium
- Treaty Negotiation
- International Trade Law
- International Business Transactions
- Corporate Finance
- International Tax Planning
- Transfer Pricing
- Corporate Taxation
- Tax Policy
- Taxation of Intellectual Property
- Taxation and Development
- Multinational Corporations and the Law
- International Commercial Arbitration
- European Taxation
- International Law Practicum:
- Treaty Negotiations
- Master Thesis
- Doctoral Supervision
Publications
Recent Articles and Book Chapters
- Taxing Corporations as They Are, 2025 World Tax J. (forthcoming).
- Comfortably Numb: Should the reign of residence over the international tax regime continue in the 21st century, in Taxing People: The Next 100 Years (Tsilly Dagan and Ruth Mason, Eds., Cambridge University Press, forthcoming 2025).
- Taxing People, not Residents, 2025 U. Ill. L. Rev. 809.
- The International Tax Dispute Settlement Regime(?), 27 J. Int’l Econ. L. 604 (2025).
- Taxation of Information and the Data Revolution, 109 Iowa L. Rev. 1959 (2024).
- What Can the UN Do That the OECD Can’t or Won’t?, Special Volume on the UN Tax Initiative, 53 Intertax 44 (2025).
- Why Tax Corporations?, in Research Handbook on Corporate Taxation 4 (Reuven S. Avi Yonah, Ed., Edward Elgar, 2024).
- Mobility of Individuals, the Brain Drain, and Taxation in the Digital Age, in International Taxation of Individuals in the 21st Century (Svetislav Kostic, et al., Eds., IBFD, 2024).
- United States Report, in The Other Income Article in Tax Treaties, EU Law and Tax Treaties (IBFD, 2024).
- Serenity Now! The (not so) Inclusive Framework and the Multilateral Instrument, 25 Fla. Tax Rev. 489 (2022).
- Tax Treaty Negotiations: Myth and Reality, 4 Intl Tax Stud. 8 (2021).
- The Substance Doctrine and the PPT, in The Principal Purpose Test (Mukesh Butani, Ed., Thompson Reuters forthcoming 2021)
- Thinking Like a Source State in a Digital Economy, 18 Pitt. Tax Rev. 225 (2021)
- A Good Example? The Increasing Use of Examples in the OECD Model Commentaries, in Thinker, Teacher, Traveler: Reimagining International Tax – Essays in Honor of H. David Rosenbloom (Georg Kofler et al., eds., IBFD, 2021)
- Tax Mediation in the United States, in Flexible Multi-Tier Dispute Resolution in International Tax Disputes (Pasquale Pistone et al., IBFD, 2021)
Observatorio Iberoamerican de Tributacion Internacional
The University of Florida is a founding member of the Observatorio Iberoamerican de Tributacion Internacional. The Iberoamerican Observatory of International Taxation, created in 2010, allows academics, practitioners, administrators, and judges to collaborate and educate on international fiscal issues involving taxation and law in the Iberoamerican world. Learn more at OITI.org.